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A query was raised regarding whether a sale without the transfer of possession is subject to ITP and whether the deposit of penitential earnest money acts in Catalonia is subject to AJD. The DGT ruled that without the transfer of possession, there is no transfer of ownership, and that the earnest money act is subject to the variable rate of AJD as it is capable of being registered.
Cuestión planteada Son dos las cuestiones planteadas:
Para que exista el hecho imponible de ITP debe haber transmisión de bienes o derechos, lo cual requiere la concurrencia de título y modo (entrega). Un contrato de compraventa sin entrega de la cosa no constituye transmisión de dominio. Por otro lado, el acta notarial de depósito de arras penitenciales según el Código Civil de Cataluña tiene acceso al Registro de la Propiedad, por lo que tributa por la cuota variable de AJD, independientemente de que se pacte su inscripción o no.
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